CAJ | 학술논문

作为直接服务于经济建设和社会发展的教育类型，高职教育必须与经济社会发展接轨，在人才培养理念、内容和标准上同步做出适应性的改革与升级。就传统会计专业而言，随着行业发展趋势和经济发展形势的要求，在人才培养的目标、规格定位和培养内容、方式等方面同样需要适应性的转型和升级。青岛职业技术学院采取以中外合作办学项目为平台，引入国际先进会计标准等优质教育资源升级改造传统会计专业课程体系和标准，实践证明，这是一条直接可行、经济有效的路径。
작위직접복무우경제건설화사회발전적교육류형，고직교육필수여경제사회발전접궤，재인재배양이념、내용화표준상동보주출괄응성적개혁여승급。취전통회계전업이언，수착행업발전추세화경제발전형세적요구，재인재배양적목표、규격정위화배양내용、방식등방면동양수요괄응성적전형화승급。청도직업기술학원채취이중외합작판학항목위평태，인입국제선진회계표준등우질교육자원승급개조전통회계전업과정체계화표준，실천증명，저시일조직접가행、경제유효적로경。
As the educational type that serves economic construction and social development di-rectly ,higher vocational education must be in line with the economic and social development ,conduct adaptive reformation and upgrade in talents cultivation ideas ,contents and criteria .With the require-ments of the industry development trend and the economic development situation ,the traditional ac-counting major needs adaptive transformation and upgrading in the objects ,location ,content and methods of talents cultivation .On the basis of Chinese-foreign cooperative school-running projects in Qingdao Technical College ,introducing such high-quality educational resource as advanced interna-tional accounting criteria to upgrade and transform the traditional curriculum system and criteria of ac-counting major is proved to be a feasible ,economic and effective path .